For the Following Types of Accounting Changes, Identify the Relevant

For the following types of accounting changes, identify the relevant criteria for each accounting change by selecting "yes," "no," or "N/A" (not applicable).
$$\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Accounting change due to } \\\text { management choice } \\\text { (Yes, No, N/A) }\end{array} & \begin{array} { l } \text { Information known (or should } \\\text { have been known) in the prior } \\\text { period } \\\text { Yes, No, N/A) }\end{array} \\\hline \text { Error correction } & & \\\hline \begin{array} { l } \text { Change in estimate } \\\text { Change in accounting } \\\text { policy }\end{array} & & \\\hline\end{array}$$